Sec. 32.6722  External relations.

    This account shall include costs incurred in maintaining relations 
with government, regulators, other companies and the general public. 
This includes:
    (a) Reviewing existing or pending legislation (See also account 
7370, Special Charges, for lobbying expenses.);
    (b) Preparing and presenting information for regulatory purposes, 
including tariff and service cost filings, and obtaining radio licenses 
and construction permits;
    (c) Performing public relations and non-product-related corporate 
image advertising activities;
    (d) Administering relations, including negotiating contracts (See 
also Account 6725, Legal.), with telecommunications companies and other 
utilities, businesses, and industries. This excludes sales contracts 
(See also Account 6612, Sales.); and
    (e) Administering investor relations.